Case LawADVANCE RULING NO. GUJ/GAAR/ RULING/2018/11
National Dairy Development Board, In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- May 8, 2018
- Type:
- Advance Ruling
- Members:
- R.B. MANKODI AND G.C. JAIN
Subject
Supply by NDDB to State Govt. can’t be considered as supply between related persons
SupplyRelated Party
Summary
The applicant, NDDB, is a statutory body constituted by an Act of Parliament, namely the National Dairy Development Board Act, 1987 (NDDB Act) The applicant stated that the state government of Jharkhand & Assam have sought assistance of the appli…
Judgement
1. The applicant, NDDB, is a statutory body constituted by an Act of Parliament, namely the National Dairy Development Board Act, 1987 (NDDB Act); the objectives of NDDB include promoting dairy and other agriculture based industries; and the activities undertaken by NDDB, to fulfill its objectives, include providing technical, financial as well as managerial assistance. 1.1 The applicant sub…